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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) Gorontalo Accounting Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Review Pendidikan dan Pengajaran (JRPP) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Sains dan Teknologi JURNAL DE JURE MUHAMMADIYAH CIREBON Jurnal Scientia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi Media Jurnal Informatika Jurnal Bina Bangsa Ekonomika Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Finance Management Golden Ratio of Social Science and Education Golden Ratio of Auditing Research International Business and Accounting Research Journal Agrita Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Golden Ratio of Data in Summary Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Trending: Jurnal Manajemen dan Ekonomi Journal Economic Management and Business Nusantara Journal of Multidisciplinary Science Jurnal Ekonomi dan Pembangunan Indonesia Goodwood Akuntansi dan Auditing Reviu Jurnal Audit, Pajak, Akuntansi Publik Jurnal Riset Mahasiswa Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Pustaka Cendekia Hukum dan Ilmu Sosial AKRUAL : Jurnal Akuntansi dan Keuangan` Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Rachmat Agus Santoso
Sekolah Tinggi Ilmu Ekonomi STAN IM
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Aiming For The Future Of Bibliometric Forecast Research In Fraud Prevention: A Review Of Digital Economy Exploration Bahrul Bahrul; Fitriana Fitriana; Rachmat Agus Santoso
Al-Kharaj: Journal of Islamic Economic and Business Vol. 5 No. 4 (2023): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v5i4.4451

Abstract

This study aims to analyze and map the main research streams, research development, and further research directions in fraud prevention studies systematically. Using bibliometric analysis to analyze fraud prevention articles in the Scopus database based on preliminary data from 1985-2022 where there are 772 documents processed through VOSviewer software version 1.6.19. The study concluded that fraud prevention is a topic of international interest. Article by Rezaee. (2005), and an article in the Managerial Auditing Journal. Certain keywords, such as whistleblowing system, culture, management integrity, reputation, and blockchain technology provide a potential focus for future research.
Artificial Intelligence in Financial Reports: How it Affects the Process's Effectiveness and Efficiency Kuswara, Zakaria; Pasaribu, Marsel; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 13 No. 2: June 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i2.12730

Abstract

In today's digital age, artificial intelligence (AI) has revolutionized many sectors, including auditing and finance, with the potential to improve the efficiency and effectiveness of the audit process. However, there is limited understanding of the impact of AI implementation on financial statement transparency and external auditor reputation. This study aims to fill that knowledge gap by exploring how AI can strengthen financial statement transparency and enhance auditor reputation. The methodology used is descriptive-analytical with an empirical normative approach, collecting data through literature review and documentation. The results finds that the integration of AI in auditing significantly improves financial statement transparency, facilitates auditors in conducting more in-depth and accurate analyses, and potentially enhances the reputation of external auditors in the eyes of stakeholders. The findings confirm that AI not only improves the efficiency of the audit process but also plays a strategic role in building trust and integrity in financial reporting. The implications of this research are significant in demonstrating the importance of adapting the latest technologies to meet and exceed evolving financial and reputational expectations in the digital age.
ANALISIS BIBLIOMETRIK TAX AVOIDANCE DALAM SUDUT PANDANG EKONOMI DAN HUKUM Budi Utami, Dela Wijayanti; Agus Santoso, Rachmat; Fitriana; Nurkhaeriyah, Nurkhaeriyah
Jurnal De Jure Muhammadiyah Cirebon Vol 7 No 2 (2023): De Jure Muhammadiyah Cirebon (DJMC)
Publisher : Fakultas Hukum Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/djmc.v7i2.5084

Abstract

Main Purpose - This study aims to present and explain tax avoidance by reviewing bibliometric analysis gathered from the Scopus database from 1955-2022. Method - The analysis method of this study uses a bibliometric analysis approach. Application system for data visualization uses VOSviewer and Microsoft Excel to perform data frequency analysis. Main finding : The result indicate that (1) Hanlon.m, ; Maydew E.L was the author who was most cited with 1589 quotes with a total of 3 articles and Sikka P was the author who produced the most articles, namely 5 articles with 519 citations. (2) The University of Oregon, United States is the institution that has produced the most articles about tax avoidance with 11 articles and 884 citations. (3) The United States is the largest country producing 229 articles with a total of 17,082 citations in 1955. Theory and practical Implication:  Hopefully, this research helps encourage other researchers to conduct research on tax avoidance. Novelty: This study provides significant contributions and allows new insights about tax avoidance that has been growing enormously, nevertheless. Keywords: Bibliometric Analysis, Tax Avoidance, VOSviewer, Law
Analisis Bibliometrik Dengan Vosviewer Terhadap Perkembangan Penelitian Forensic Audit Nazara, Desman Serius; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Sains dan Teknologi Vol. 5 No. 3 (2024): Jurnal Sains Dan Teknologi
Publisher : CV. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/saintek.v5i3.2339

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui perkembangan penelitian forensic audit dengan menggunakan analisis bibliometrik pada aplikasi VOSviewer versi 1.6.20, data diambil di publikasi terindeks scoopus tahun 2013 -2022 melalui pencarian di aplikasi publish on perish. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan analisis tematik. Hasil penelitian didapatkan bahwa perkembangan penelitian forensic audit dari tahun 2013-2022 mengalami grafik naik turun, publikasi terbanyak pada tahun 2016 dan terkecil pada tahun 2022, terdiri dari 9 cluster dengan 58 item kata kunci dengan publikasi terbanyak pada Journal of Forensic and Legal Medicine.
Analisis Pengaruh Biaya Produksi Terhadap Laba Kotor : Literature Review Artikel Terindeks Sinta Aisyah Aisyah; Lia Nurjanah; Muhamad Ardhi Maolana; Tiara Anggini; Rachmat Agus Santoso
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 2 (2024): April: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i2.2404

Abstract

Every company aims to achieve a large gross profit because it has a direct impact on net profit and overall business continuity. A small gross profit can result in a small net profit, which can jeopardize the company's ability to maintain its operations. In addition, gross profit figures are critical for evaluating a company's performance and forecasting future cash flows. . A significant gross profit is expected by every company, especially since gross profit has a direct impact on the company's net profit. Therefore, companies strive for a large gross profit to ensure financial stability and growth. If the gross profit is low, then the net profit will also be affected, and this may threaten the viability of the company. In addition to being a financial indicator, the figures in gross profit can also be used to evaluate company performance and project future cash flow. This study aims to analyze the effect of production costs on the gross profit of a company in various industries. The method applied in this research is a qualitative descriptive method used by conducting a literature review of articles indexed by Sinta in 2018-2024. The results of the analysis show that production costs have a significant effect on gross profit with low production costs causing a decrease in production costs, goods sold and an increase in gross profit for the company.
Pengaruh Audit Internal Terhadap Penekanan Resiko Literature Review Artikel Terindeks Sinta Novita Dwiyanti; Nabila Ar Roihat; Rifki Nurul Hakim; Rachmat Agus Santoso
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 3 No. 3 (2024): Juli : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v3i3.2683

Abstract

In this qualitative study, it became clear that an evolution towards a higher level of risk-based auditing is absolutely necessary, if internal auditors are to play an important role in risk management. The implementation of effective risk management is the key to the success of a company. This article aims to provide a literature review related to the role of the internal auditor function in carrying out effective and efficient risk management. The explanation of this article can add to the literature related to the role of internal auditors in implementing corporate risk management and can assist company management in selecting internal auditors so that company goals can be achieved. Thus, the company can have an optimal level of risk according to the company's risk appetite. Internal auditors are also required to uphold the professional standards of internal audit in carrying out their duties so as to provide the best guarantee for the company.
Analisis Peranan Audit Internal Dalam Pencegahan Fraud: Literature Review Artikel Terindeks Sinta -, Destian Aryanti; -, Jesisca Octaviani; Natalia Priyantini; -, Resta Puji Astuti Dinah; Rachmat Agus Santoso
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.512

Abstract

Fraud is often committed by certain individuals to gain instant personal profit. The purpose of this research is to prevent fraud in various sectors by involving the role of internal auditing based on existing theories and research, enabling early identification and prevention of fraud. The research method applied in this study is qualitative descriptive method using literature review. Based on the discussion, internal auditors play a potential role in managing risks and ensuring proper governance. Effective internal audits can reduce unhealthy accounting practices that lead to fraud. Effective internal auditing is crucial in the mechanism of good governance.  
Pemetaan Lanskap Riset Human Development Index dan Technology Menggunakan Data Scopus dengan Analisis Bibliometrik Santoso, Rachmat Agus; Rukhviyanti, Novi; Hayati, Nur
Media Jurnal Informatika Vol 15, No 2 (2023): Media Jurnal Informatika
Publisher : Teknik Informatika Universitas Suryakancana Cianjur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/mji.v15i2.3480

Abstract

Artikel ini membahas tentang hubungan antara Human Development Index dan Technology, sejauh mana kemajuan teknologi dapat membantu meningkatkan kualitas hidup manusia melalui peningkatan pendidikan, kesehatan, dan pendapatan. Meta data penelitian ini bersumber dari Scopus selanjutnya diproses melalui metode analisis bibliometrik dan biblioshany untuk memahami tren penelitian dan topik yang paling banyak dibahas. Pemetaan lanskap riset untuk memvisualisasikan pihak-pihak yang terlibat dalam penulisan riset, jurnal serta kata kunci yang paling banyak digunakan dalam bidang ini. Hasil analisis biblimetrik menunjukkan bahwa adanya peningkatan penelitian yang signifikan dengan topik Human Development Index dan Technology. kata kuncieconomic growth development yang masih jarang di teliti menjadi peluang menarik untuk penelitian yang akan datang, serta kata kunci digital divide serta European Union yang tidak terdapat garis penghubung langsung dengan Human Development Index dan Teknologi, ini dapat dijadikan kebaruan atau novelty penelitian selanjutnya.
ANALISIS PERAN AUDIT INTERNAL TERHADAP PENCEGAHAN FRAUD BERDASARKAN LITERATURE REVIEW TERINDEKS SINTA Safitri, Sari; Firdausi, Qonita; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.406

Abstract

Fraud is currently a concern for business stakeholders in companies and institutions, many entities are experiencing setbacks and even bankruptcy due to a lack of prevention and discipline regarding actions that can lead to fraud so that public trust in a company decreases. Fraud should be detected and prevented from the start, to avoid the company's credibility and accountability. Therefore, the aim of this research was to find out and comprehensively analyze the role of internal audit in the context of fraud prevention efforts. The research design uses qualitative descriptive analysis using a literature review approach. Data was collected in the form of journals or scientific articles totaling 16 articles from journal provider websites. Based on the results of analysis of 16 Sinta indexed articles for 2019-2024. There are 14 articles which state that internal audit has a role in preventing fraud. This finding is supported by the results of data analysis from several studies which show a positive and significant correlation between the role of internal audit and fraud prevention efforts. Then 2 research articles stated that the role of internal audit did not have a significant influence on fraud prevention efforts
ANALISIS PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA ARTIKEL TERINDEKS SINTA Heryana, Regina Putri; Luthfi, Dwi; Fitriana, Fitriana; Santoso, Rachmat Agus
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.453

Abstract

Basically, maximizing profits is the company's main goal. Tax avoidance is one way to maximize profits. Tax avoidance is a legal action that takes advantage of loopholes in the law so that companies can pay small amounts of tax. This research aims to analyze and review previous research regarding the relationship between profitability and leverage on tax avoidance. This research uses a qualitative method with a literature review approach to strengthen arguments with information collected in articles published in the national journal SINTA with a sample of 25 articles. The results of this study prove that profitability and leverage have no effect on tax avoidance
Co-Authors -, Destian Aryanti -, Jesisca Octaviani -, Resta Puji Astuti Dinah Aisyah Aisyah Anggraeni, Fauziah Annisa Meliane Annisa Putri Ardaman Syaputra Aryanto Aryanto Asesi Winda Yanti Hulu Asih Nur'aidah Asih Nur’aidah Asih Nur’aidah Asterina Indah Mufliha Asti Sri Anisa Asti Sri Anisa Auliya, Nur Salsa Bahrul Bahrul Bahrul, Bahrul Bria, Valerianus Budi Utami, Dela Wijayanti Budiman Oky Okta Raharja Dachlan, Fitriana Dede Nuraeni Denadya Putri Wijaya3 Desy Elevany Sera Devi Amelia Devi, Rini Fitrianti Dian, Mochamad Ronald Didin Saepudin Dina Fitriasari Diperhatikan Halawa Dodi Dahyawan Dwi Kartika Sari F. Fitriana Faisal Rahmat Fajar Noviardiansyah Fauziah Anggraeni Febriani, Asri Fikky Sherlinadya Firdausi, Qonita Fitri Ana FITRI ANA Fitriana Fitriana Dachlan Fitriana Dachlan Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana Fitriana, F. Furqan Ramadhan Jazadi Ghoriyyudin, Aghry Gulo, Nurdelima Halawa, Diperhatikan Helmi Budhi Astuti Herdi Herdian Apriansyah Heryana, Regina Putri Hesti Fauziah Ilham Saputra Indriyani Astuti Nurachman Iskandarsyah, A Deni Kalmet Nehru Kalmet Nehru Kau, Sasmita Trimoelya Kurniawan, Sunny Agung Kuswara, Zakaria Lena Ratu Ningsih Kowarin Leonard Pangaribuan Lia Nurjanah Lila Mayuri, Ni Kadek Luthfi, Dwi Luthfiyyah, Alya Manulang, Novrianti Marpaung, Wilson Marsel Pasaribu Masitoh, Imas Mayuri, Ni Kadek Lila Mita Sopriyanti Muhamad Ardhi Maolana Nabila Ar Roihat Nadya Ayu Puspita Nadya Ayu Puspita Nadya Ayu Puspita Nani Mulyani Nasywa Fauziyyah Natalia Priyantini Natasya, Anisha Nazara, Desman Serius Neng Ima Rahmayanti Ning Wahyuni Nisya Z Nurwulan Sari Nisya Z Nurwulan Sari Nisya Z Nurwulan Sari Nita Permatasari Novi Rukhviyanti Novita Dwiyanti Nugraha, Ramlan Indra Nur Fitrianingsih Nur Hayati Nur Salsa Auliya Nurachman, Indriyani Astuti Nurkhaeriyah Nurkhaeriyah Nurma Ros Wungu Oktianasekar Oom Sri Hendari Pasaribu, Marsel Rahmadianti Rahmadianti Rahmat, Faisal Richi Guali Padang Rifki Nurul Hakim Rike Rankine Rina Mulyani Rinda Rinda Rivan Syamsurijal Biya Rivan Syamsurijal Biya Rizka Salsabila Indri Priyadi Rocky Rocky Safitri, Sari Salwa Febriyanti Sari Lestari Sasmita Trimoelya Kau Septian Adiguna Shofia Marwah Siti Khodijah Siti Mariam Siti Solihat Sopriyanti, Mita Suandani, Risma Sulastri Sulastri Susi Rahmawati Tiara Anggini Tio Pratiwi Tita Tita Yanti Hulu, Asesi Winda Yena Najiah Septiana Yeni Najiah Septiani Zakaria Kuswara